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NY K80496

November 18, 2003
CLA-2-95:RR:NC:SP:225 K80496


TARIFF NO.: 4911.91.4040; 9505.10.2500

Mr. Frank Carroll
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of window cling decorations from Taiwan.

Dear Mr. Carroll:

In your letter dated October 15, 2003, and received on November 6, 2003, you requested a tariff classification ruling.

You submitted samples of window cling assortments that measure approximately 17 inches in height and 12 inches in width and have pop-out window decorations pre-cut around the edges for easy removal. Static cling causes the pictures to adhere to a glass window. Item number 80980250-405, Giant Snowflakes, depicts one large snowflake surrounded by eleven snowflakes of various sizes and shapes. Item number 80980660-401, Antique Trains, depicts a red, green, gold and silver locomotive pulling a boxcar and four separate boxcars. The separate boxcars are colored green and gold, red, green and gold with holly leaves and holly berries, red green and gold with holly leaves and holly berries, with a decorated evergreen tree, and red and green and decorated with a wreath with a red bow. Item number 80980660-402, Caroling Critters, depicts a rabbit, a bear, a fox, and a cat caroling in front of three snow-covered evergreen trees decorated on top with gold stars. All of the animals are dressed in various shades of red and green. Also depicted are images of lampposts decorated in red and silver stripes and red bows, and various other animals singing and riding a sled. Item number 80980660-403, Santa’s Sleigh, depicts Santa Claus in a sleigh filled with wrapped presents and surrounded by four pairs of deer. Item number 80980660-404, Christmas Village, depicts a village consisting of a decorated evergreen tree and various buildings and a lamppost decorated with wreaths and red bows and holly leaves and berries.

The applicable subheading for item number 80980250-405, Giant Snowflakes, will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed pictures, designs and photographs. The rate of duty will be 0.3 percent ad valorem.

The applicable subheading for item number 80980660-401, Antique Trains, item number 80980660-402, Caroling Critters, item number 80980660-403, Santa’s Sleigh, and item number 80980660-404, Christmas Village, will be 9505.10.2500, HTS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Wong at 646-733-3026.


Robert B. Swierupski

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